Direct Tax
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Expert insights on Direct Tax from practising Chartered Accountants — plain language, actionable advice.
HRA Exemption Calculation Under Section 10(13A): Rules, Limits and Rent Receipts
House Rent Allowance (HRA) exemption under Section 10(13A) of ITA 2025 is the minimum of three amounts: actual HRA, 50%/40% of salary, or rent paid minus 10% of salary. Learn the formula, conditions, and documentation.
Read ArticleNew Income Tax Slabs 2026-27: Complete Guide Under Income Tax Act 2025
Comprehensive guide to the new income tax slabs for FY 2026-27 under the Income Tax Act 2025 (ITA 2025). Covers default regime rates, rebate, surcharge, and cess with calculation examples.
Tax Year vs Assessment Year: Key Change Under Income Tax Act 2025
The Income Tax Act 2025 replaces 'Previous Year' and 'Assessment Year' with a single 'Tax Year'. This guide explains the change, its implications, and how it affects return filing.
Salary Income Taxation Under Income Tax Act 2025: Complete Guide
Detailed guide on how salary income is taxed under ITA 2025. Covers standard deduction, HRA, perquisites, Form 16, and how to compute net taxable salary with examples.
House Property Income Taxation Under ITA 2025: Annual Value, 30% Deduction and Home Loan
Complete guide to income from house property under ITA 2025. Covers annual value computation, 30% standard deduction, home loan interest deduction, and let-out vs self-occupied treatment.
Business Income Computation Under ITA 2025: PGBP Rules, Expenses and Depreciation
Guide to computing profits and gains from business and profession (PGBP) under ITA 2025. Covers allowable deductions, disallowances, cash payment limits, and book profit computation.
Depreciation Rules and Block of Assets Under Income Tax Act 2025
Comprehensive guide to depreciation under ITA 2025. Covers block of assets concept, rates, additional depreciation, WDV computation, and year of purchase restrictions.
Presumptive Taxation Under ITA 2025: Section 44AD, 44ADA and 44AE Complete Guide
Complete guide to presumptive taxation schemes under ITA 2025. Covers Section 44AD for small businesses, 44ADA for professionals, 44AE for transporters, with eligibility, limits, and filing requirements.
VDA Crypto and NFT Taxation Under ITA 2025: 30% Flat Tax, No Set-Off Rules
Complete guide to Virtual Digital Asset (VDA) taxation under ITA 2025. Covers 30% flat rate, no deductions except cost of acquisition, TDS at 1%, no set-off of VDA losses, and ITR filing.
Corporate Compliance Calendar for the month of August, 2020
List of MCA Forms Eligible for Additional Fee Waiver
Annual Compliance Calendar for Public Limited Company
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